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ABSTRACT. This research makes conceptual and methodological contributions to the role of the AC, the process of constructing AC effectiveness, the connection between the features of audit committee members and firms’ governance structures, and attendees’ formations of meaning surrounding their AC’s effectiveness. My analysis complements the growing literature on the impact of financial expertise in the audit committee, processes and activities surrounding AC meetings, the adoption and nature of audit committees, and the influence of the audit committee features on shareholder wealth, firm performance, and financial reporting quality. pp. 127–132
JEL Codes: M42; G34

Keywords: audit committee; firm performance; effectiveness; corporate governance

How to cite: Ionescu, Luminita (2014), “Audit Committees as a Governance Device,” Economics, Management, and Financial Markets 9(2): 127–132.

LUMINITA IONESCU
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Spiru Haret University

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